<SEC-DOCUMENT>0001159152-19-000034.txt : 20190515
<SEC-HEADER>0001159152-19-000034.hdr.sgml : 20190515
<ACCEPTANCE-DATETIME>20190404174128
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001159152-19-000034
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20190404

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			James Hardie Industries plc
		CENTRAL INDEX KEY:			0001159152
		STANDARD INDUSTRIAL CLASSIFICATION:	CONCRETE PRODUCTS, EXCEPT BLOCK & BRICK [3272]
		IRS NUMBER:				000000000
		FISCAL YEAR END:			0331

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		2ND FLOOR EUROPA HOUSE
		STREET 2:		HARCOURT CENTRE HARCOURT STREET
		CITY:			DUBLIN
		STATE:			L2
		ZIP:			2
		BUSINESS PHONE:		353 1 4116924

	MAIL ADDRESS:	
		STREET 1:		2ND FLOOR EUROPA HOUSE
		STREET 2:		HARCOURT CENTRE HARCOURT STREET
		CITY:			DUBLIN
		STATE:			L2
		ZIP:			2

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	JAMES HARDIE INDUSTRIES SE
		DATE OF NAME CHANGE:	20100219

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	JAMES HARDIE INDUSTRIES N.V.
		DATE OF NAME CHANGE:	20090508

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	HARDIE JAMES INDUSTRIES NV
		DATE OF NAME CHANGE:	20010914
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<!DOCTYPE html PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN" "http://www.w3.org/TR/html4/loose.dtd">
<html>
	<head>
		<!-- Document created using Wdesk 1 -->
		<!-- Copyright 2019 Workiva -->
		<title>Document</title>
	</head>
	<body style="font-family:Times New Roman;font-size:10pt;">
<div><a name="s4C8BAF111478A5F38728E9FDD79E0CCB"></a></div><div><div style="line-height:120%;text-align:right;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="line-height:120%;text-align:right;"><img src="jhxresponseimage1.jpg" alt="jhxresponseimage1.jpg" style="height:58px;width:282px;"></div><div style="line-height:120%;text-align:right;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;"><br></font></div></div><div><br></div><div style="line-height:120%;font-size:12pt;"><div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;border-collapse:collapse;text-align:left;"><tr><td colspan="2"></td></tr><tr><td style="width:65%;"></td><td style="width:35%;"></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:right;font-size:9pt;"><font style="font-family:Arial;font-size:9pt;font-weight:bold;">James Hardie Industries plc</font></div><div style="text-align:right;font-size:9pt;"><font style="font-family:Arial;font-size:9pt;">Europa House 2nd Floor,</font></div><div style="text-align:right;font-size:9pt;"><font style="font-family:Arial;font-size:9pt;">Harcourt Centre</font></div><div style="text-align:right;font-size:9pt;"><font style="font-family:Arial;font-size:9pt;">Harcourt Street, Dublin 2, </font></div><div style="text-align:right;font-size:12pt;"><font style="font-family:Arial;font-size:9pt;">D02 WR20, Ireland</font><font style="font-family:inherit;font-size:12pt;">&#160;</font></div><div style="text-align:right;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;"><br></font></div><div style="text-align:right;font-size:9pt;"><font style="font-family:Arial;font-size:9pt;">T: +353 (0) 1 411 6924</font></div><div style="text-align:right;font-size:9pt;"><font style="font-family:Arial;font-size:9pt;">F: +353 (0) 1 479 1128</font></div></td></tr></table></div></div><div style="line-height:120%;padding-top:16px;text-align:left;font-size:11.25pt;"><font style="font-family:inherit;font-size:11.25pt;"><br></font></div><div style="line-height:120%;padding-top:16px;text-align:left;font-size:11.25pt;"><font style="font-family:inherit;font-size:11.25pt;">April 4, 2019</font></div><div style="line-height:120%;padding-top:16px;text-align:left;font-size:11.25pt;"><font style="font-family:inherit;font-size:11.25pt;text-decoration:underline;">VIA EDGAR AND OVERNIGHT DELIVERY</font></div><div style="line-height:120%;padding-top:16px;text-align:left;font-size:11.25pt;"><font style="font-family:inherit;font-size:11.25pt;">U.S. Securities and Exchange Commission</font></div><div style="line-height:120%;text-align:left;font-size:11.25pt;"><font style="font-family:inherit;font-size:11.25pt;">Division of Corporation Finance</font></div><div style="line-height:120%;text-align:left;font-size:11.25pt;"><font style="font-family:inherit;font-size:11.25pt;">Office of Manufacturing and Construction</font></div><div style="line-height:120%;text-align:left;font-size:11.25pt;"><font style="font-family:inherit;font-size:11.25pt;">100 F Street, N.E., Stop 4631</font></div><div style="line-height:120%;text-align:left;font-size:11.25pt;"><font style="font-family:inherit;font-size:11.25pt;">Washington D.C. 20549</font></div><div style="line-height:120%;text-align:left;font-size:11.25pt;"><font style="font-family:inherit;font-size:11.25pt;">Attention:  Ernest Greene</font></div><div style="line-height:120%;text-align:left;padding-left:96px;text-indent:-48px;font-size:11.25pt;"><font style="font-family:inherit;font-size:11.25pt;"><br></font></div><div style="line-height:120%;text-align:left;padding-left:96px;text-indent:-48px;font-size:11.25pt;"><div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:60.87866108786611%;border-collapse:collapse;text-align:left;"><tr><td colspan="2"></td></tr><tr><td style="width:9%;"></td><td style="width:91%;"></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:11.25pt;"><font style="font-family:inherit;font-size:11.25pt;">Re:</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="padding-top:16px;text-align:left;font-size:11.25pt;"><font style="font-family:inherit;font-size:11.25pt;">James Hardie Industries plc</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:11.25pt;"><font style="font-family:inherit;font-size:11.25pt;">Form 20-F for the Year Ended March 31, 2018</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:11.25pt;"><font style="font-family:inherit;font-size:11.25pt;">Filed May 22, 2018</font></div></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:left;font-size:11.25pt;"><font style="font-family:inherit;font-size:11.25pt;">File No. 001-15240</font></div></td></tr></table></div></div><div style="line-height:120%;padding-top:16px;text-align:left;font-size:11.25pt;"><font style="font-family:inherit;font-size:11.25pt;">Dear Mr. Ernest Greene:</font></div><div style="line-height:120%;padding-top:16px;text-align:justify;font-size:11.25pt;"><font style="font-family:inherit;font-size:11.25pt;">Transmitted herewith is the response of James Hardie Industries plc (the &#8220;Company&#8221;) to the Staff&#8217;s comment letter dated March&#160;22, 2019 (the &#8220;Comment Letter&#8221;) regarding the Company&#8217;s Annual Report on Form 20-F for the fiscal year ended March&#160;31, 2018 (the &#8220;Form 20-F&#8221;). For ease of reference, the Company has reproduced below the comments set forth in the Comment Letter, as numbered, in bold type before each of its responses. Unless otherwise noted, page numbers included herein are page references to the Form 20-F, and capitalized terms used but not defined herein have the same meanings ascribed to such terms in the Form 20-F. A courtesy copy of this letter is being delivered to Anne McConnell.</font></div><div style="line-height:120%;padding-top:16px;text-align:left;font-size:11.25pt;"><font style="font-family:inherit;font-size:11.25pt;text-decoration:underline;">Form 20-F for the Year Ended March 31, 2018</font></div><div style="line-height:120%;padding-top:16px;text-align:left;font-size:11.25pt;"><font style="font-family:inherit;font-size:11.25pt;text-decoration:underline;">Consolidated Financial Statements</font></div><div style="line-height:120%;padding-top:16px;text-align:left;font-size:11.25pt;"><font style="font-family:inherit;font-size:11.25pt;text-decoration:underline;">14.&#160;&#160;&#160;&#160;Income Taxes, page 145</font></div><table cellpadding="0" cellspacing="0" style="padding-top:16px;font-family:Times New Roman; font-size:10pt;"><tr><td style="width:48px;"></td><td></td></tr><tr><td style="vertical-align:top"><div style="line-height:120%;font-size:11.25pt;padding-left:0px;"><font style="font-family:inherit;font-size:11.25pt;font-weight:bold;">1.</font></div></td><td style="vertical-align:top;"><div style="line-height:120%;text-align:left;font-size:11.25pt;"><font style="font-family:inherit;font-size:11.25pt;font-weight:bold;">We note your disclosures related to the adoption of ASU 2016-16. Please more fully address the following:</font></div></td></tr></table><div style="line-height:120%;padding-left:72px;text-align:left;text-indent:0px;"><font style="text-align:left;font-family:inherit;font-size:11.25pt;font-weight:bold;padding-right:24px;">&#8226;</font><font style="font-family:inherit;font-size:11.25pt;font-weight:bold;">Clarify the nature of the internal restructuring you undertook to align certain intangible assets;</font></div><div style="line-height:120%;text-align:left;padding-left:72px;font-size:11.25pt;"><font style="font-family:inherit;font-size:11.25pt;font-weight:bold;">&#8226;</font><font style="font-family:inherit;font-size:11.25pt;">&#160;&#160;&#160;&#160;</font><font style="font-family:inherit;font-size:11.25pt;font-weight:bold;">Disclose how you determined the amount of the related tax valuation allowance you recorded; and</font></div><div><br></div><div><div style="line-height:120%;text-align:center;padding-left:18px;text-indent:-19px;font-size:10pt;"><font style="font-family:Arial;font-size:9pt;">James Hardie Industries plc is a limited liability company incorporated in Ireland with its registered office at </font><font style="font-family:inherit;font-size:10pt;">&#32;<br></font><font style="font-family:Arial;font-size:9pt;">Europa House 2</font><font style="font-family:Arial;font-size:9pt;"><sup style="vertical-align:top;line-height:120%;font-size:6pt">nd</sup></font><font style="font-family:Arial;font-size:9pt;">&#32;Floor, Harcourt Centre, Harcourt Street, Dublin 2, D02 WR20, Ireland. </font></div><div style="line-height:120%;text-align:center;padding-left:18px;text-indent:-19px;font-size:9pt;"><font style="font-family:Arial;font-size:9pt;font-weight:bold;">Directors:</font><font style="font-family:Arial;font-size:9pt;">&#32;Michael Hammes (Chairman, USA), Brian Anderson (USA), Russell Chenu (Australia),</font></div><div style="line-height:120%;text-align:center;padding-left:18px;text-indent:-19px;font-size:9pt;"><font style="font-family:Arial;font-size:9pt;">&#32;Andrea Gisle Joosen (Sweden), David Harrison (USA), Persio Lisboa (USA), Alison Littley (United Kingdom),</font></div><div style="line-height:120%;text-align:center;padding-left:18px;text-indent:-19px;font-size:9pt;"><font style="font-family:Arial;font-size:9pt;">Anne Lloyd (USA), Rada Rodriguez (Sweden), Rudy van der Meer (Netherlands). </font></div><div style="line-height:120%;text-align:center;padding-left:18px;text-indent:-19px;font-size:9pt;"><font style="font-family:Arial;font-size:9pt;font-weight:bold;">Chief Executive Officer and Director:</font><font style="font-family:Arial;font-size:9pt;">&#32;Jack Truong (USA)</font></div><div style="line-height:120%;text-align:center;padding-left:18px;text-indent:-19px;font-size:9pt;"><font style="font-family:Arial;font-size:9pt;font-weight:bold;">Company number</font><font style="font-family:Arial;font-size:9pt;">: 485719</font></div><div style="line-height:120%;padding-bottom:8px;text-align:center;font-size:9pt;"><font style="font-family:Arial;font-size:9pt;font-weight:bold;">ARBN:</font><font style="font-family:Arial;font-size:9pt;">&#32;097 829 895</font></div><div style="line-height:120%;text-align:left;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;"><br></font></div><div style="line-height:120%;text-align:left;text-indent:720px;font-size:4pt;"><font style="font-family:inherit;font-size:4pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</font></div></div><hr style="page-break-after:always"><div><div style="line-height:120%;text-align:left;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;">Mr. Ernest Greene</font></div><div style="line-height:120%;text-align:left;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;">Securities and Exchange Commission</font></div><div style="line-height:120%;text-align:left;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;">Page 2</font></div></div><div><br></div><div style="line-height:120%;text-align:left;padding-left:72px;font-size:11.25pt;"><font style="font-family:inherit;font-size:11.25pt;font-weight:bold;">&#8226;</font><font style="font-family:inherit;font-size:11.25pt;">&#160;&#160;&#160;&#160;</font><font style="font-family:inherit;font-size:11.25pt;font-weight:bold;">To the extent your realization of net deferred tax assets is subject to material assumptions and estimates, revise your critical accounting policies to disclose and discuss the assumptions and estimates, including, if applicable, the jurisdictions to which they relate.</font></div><div style="line-height:120%;text-align:justify;font-size:11.25pt;"><font style="font-family:inherit;font-size:11.25pt;"><br></font></div><div style="line-height:120%;text-align:justify;font-size:11.25pt;"><font style="font-family:inherit;font-size:11.25pt;">We acknowledge your comment and respectfully note that the Company did not adopt ASU 2016-16 until April 1, 2018 and, therefore, the adoption had no impact on the Company&#8217;s Consolidated Financial Statements or the disclosure in &#8220;Note 14 &#8211; Income Taxes,&#8221; starting at page 145 of the Company&#8217;s Form 20-F for the year ended March 31, 2018. Accordingly, disclosures in &#8220;Note 2 &#8211; Summary of Significant Accounting Policies &#8211; Recent Accounting Pronouncements,&#8221; on page 128 of the Form 20-F for the year ended March 31, 2018 provided an estimate of the expected impact that the adoption of ASU 2016-16 would have on our Consolidated Financial Statements.</font></div><div style="line-height:120%;text-align:justify;font-size:11.25pt;"><font style="font-family:inherit;font-size:11.25pt;"><br></font></div><div style="line-height:120%;text-align:justify;font-size:11.25pt;"><font style="font-family:inherit;font-size:11.25pt;">Further, in the Company&#8217;s Form 6-K for the first quarter ended June 30, 2018, which was furnished to the Commission on August 10, 2019, we disclosed on page F-8 in the notes to the Condensed Consolidated Financial Statements the following:</font></div><div style="line-height:120%;text-align:justify;font-size:11.25pt;"><font style="font-family:inherit;font-size:11.25pt;"><br></font></div><div style="line-height:120%;text-align:justify;padding-left:48px;font-size:11.25pt;"><font style="font-family:inherit;font-size:11.25pt;font-weight:bold;">2. Recent Accounting Pronouncements</font></div><div style="line-height:120%;text-align:justify;padding-left:48px;font-size:11.25pt;"><font style="font-family:inherit;font-size:11.25pt;"><br></font></div><div style="line-height:120%;text-align:justify;padding-left:48px;font-size:11.25pt;"><font style="font-family:inherit;font-size:11.25pt;">In October 2016, the FASB issued ASU No. 2016-16, which requires entities to recognize the income tax consequences of intra-entity transfers of assets other than inventory when the transfer occurs. The amendments in ASU No. 2016-16 are effective for fiscal years and interim periods within those years, beginning after 15 December 2017, with early adoption permitted. The amendments in ASU No. 2016-16 shall be applied on a modified retrospective basis, wherein the beginning retained earnings in the period in which the guidance is adopted should include a cumulative-effect adjustment to reflect the effects of applying the new guidance. The Company adopted ASU No. 2016-16 starting with the fiscal year beginning 1 April 2018, and recorded an increase in gross deferred income tax assets of US$1,313.0 million, a valuation allowance of US$148.2 million, a decrease in other assets of US$4.5 million and a corresponding cumulative retained earnings adjustment of US$1,160.3 million, resulting from all internal restructuring transactions undertaken in prior years, including the internal restructuring transaction implemented during the year ended 31 March 2018 relating to the alignment of certain intangible assets with its US business.</font></div><div style="line-height:120%;text-align:justify;padding-left:48px;font-size:11.25pt;"><font style="font-family:inherit;font-size:11.25pt;"><br></font></div><div style="line-height:120%;text-align:justify;padding-left:48px;font-size:11.25pt;"><font style="font-family:inherit;font-size:11.25pt;">Additionally, the Company disclosed on page F-22 in the notes to the Condensed Consolidated Financial Statements the following:</font></div><div style="line-height:120%;text-align:justify;padding-left:48px;font-size:11.25pt;"><font style="font-family:inherit;font-size:11.25pt;"><br></font></div><div style="line-height:120%;text-align:justify;padding-left:48px;font-size:11.25pt;"><font style="font-family:inherit;font-size:11.25pt;font-weight:bold;">12. Income Taxes</font></div><div style="line-height:120%;text-align:justify;padding-left:48px;font-size:11.25pt;"><font style="font-family:inherit;font-size:11.25pt;"><br></font></div><div style="line-height:120%;text-align:justify;padding-left:48px;font-size:11.25pt;"><font style="font-family:inherit;font-size:11.25pt;">The Company adopted ASU No. 2016-16 starting with the fiscal year beginning 1 April 2018, and recorded an increase in gross deferred income tax assets of US$1,313.0 million, a valuation allowance of US$148.2 million and a decrease in other assets of US$4.5 million. The deferred income tax asset is a result of all internal restructuring transactions involving intangible assets undertaken in prior years, including the internal restructuring transaction implemented during the year ended 31 March 2018 relating to the alignment of certain intangible assets with its US business. Intangible assets have an amortizable life of 15 years for US federal tax purposes.</font></div><div><br></div><div><div style="line-height:120%;text-align:left;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;"><br></font></div></div><hr style="page-break-after:always"><div><div style="line-height:120%;text-align:left;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;">Mr. Ernest Greene</font></div><div style="line-height:120%;text-align:left;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;">Securities and Exchange Commission</font></div><div style="line-height:120%;text-align:left;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;">Page 3</font></div></div><div><br></div><div style="line-height:120%;padding-top:16px;text-align:justify;font-size:11.25pt;"><font style="font-family:inherit;font-size:11.25pt;">Given that the Company did not record any impact related to the adoption of ASU 2016-16 in the Consolidated Financial Statements in the Form 20-F for the year ended March 31, 2018, we respectfully request that the Company be permitted to address the Staff&#8217;s comments in the Company&#8217;s Form 20-F for the year ending March 31, 2019 which we expect to file on or about May 21, 2019.</font></div><div style="line-height:120%;padding-top:16px;text-align:justify;font-size:11.25pt;"><font style="font-family:inherit;font-size:11.25pt;">The Company&#8217;s Form 20-F for the year ending March 31, 2019 is expected to include the following disclosures that should address the Staff&#8217;s comments:</font></div><div style="line-height:120%;padding-top:16px;text-align:left;padding-left:48px;font-size:11.25pt;"><font style="font-family:inherit;font-size:11.25pt;">[</font><font style="font-family:inherit;font-size:11.25pt;font-style:italic;">Emphasis added below to show changes from the disclosures set forth in the Form 20-F for the year ended March 31, 2018</font><font style="font-family:inherit;font-size:11.25pt;">]</font></div><div style="line-height:120%;padding-top:16px;text-align:left;padding-left:48px;font-size:11.25pt;"><font style="font-family:inherit;font-size:11.25pt;font-weight:bold;">Note 2. Summary of Significant Accounting Policies</font><font style="font-family:inherit;font-size:11.25pt;">&#32;</font></div><div style="line-height:120%;padding-top:16px;text-align:left;padding-left:48px;font-size:11.25pt;"><font style="font-family:inherit;font-size:11.25pt;font-weight:bold;">Income Taxes</font></div><div style="line-height:120%;padding-top:16px;text-align:justify;padding-left:48px;font-size:11.25pt;"><font style="font-family:inherit;font-size:11.25pt;">The Company accounts for income taxes under the asset and liability method. Under this method, deferred income taxes are recognized by applying enacted statutory rates applicable to future years to differences between the tax bases and financial reporting amounts of existing assets and liabilities. The effect on deferred taxes of a change in tax rates is recognized in income in the period that includes the enactment date. </font><font style="font-family:inherit;font-size:11.25pt;font-style:italic;text-decoration:underline;">The realization of the US deferred tax assets is affected primarily by the continued profitability of the US business.</font><font style="font-family:inherit;font-size:11.25pt;">&#32;</font><font style="font-family:inherit;font-size:11.25pt;">&#32;A valuation allowance is provided when it is more likely than not that all or some portion of deferred tax assets will not be realized. Interest and penalties related to uncertain tax positions are recognized in Income tax expense on the consolidated statements of operations and comprehensive income. Readers are referred to Note 14 for further discussion of income taxes.</font></div><div><br></div><div><div style="line-height:120%;text-align:left;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;"><br></font></div></div><hr style="page-break-after:always"><div><div style="line-height:120%;text-align:left;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;">Mr. Ernest Greene</font></div><div style="line-height:120%;text-align:left;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;">Securities and Exchange Commission</font></div><div style="line-height:120%;text-align:left;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;">Page 4</font></div></div><div><br></div><div style="line-height:120%;padding-top:16px;text-align:left;padding-left:48px;font-size:11.25pt;"><font style="font-family:inherit;font-size:11.25pt;font-weight:bold;">Recent Accounting Pronouncements</font></div><div style="line-height:120%;padding-top:16px;text-align:justify;padding-left:48px;font-size:11.25pt;"><font style="font-family:inherit;font-size:11.25pt;">In October 2016, the FASB issued ASU No. 2016-16, which requires entities to recognize the income tax consequences of intra-entity transfers of assets other than inventory when the transfer occurs. The amendments in ASU No. 2016-16 are effective for fiscal years and interim periods within those years, beginning after 15 December 2017, with early adoption permitted. The amendments in ASU No. 2016-16 shall be applied on a modified retrospective basis, wherein the beginning retained earnings in the period in which the guidance is adopted should include a cumulative-effect adjustment to reflect the effects of applying the new guidance. </font><font style="font-family:inherit;font-size:11.25pt;font-style:italic;text-decoration:underline;">The Company adopted ASU No. 2016-16 starting with the fiscal year beginning 1 April 2018, and recorded an increase in gross deferred income tax assets of US$1,313.0 million, a valuation allowance of US$148.2 million, a decrease in other assets of US$4.5 million and a corresponding cumulative retained earnings adjustment of US$1,160.3 million, resulting from the internal restructuring transaction implemented during the year ended 31 March 2018 relating to the alignment of certain intangible assets with its US business and from other internal restructuring transactions undertaken in prior years. The internal restructuring implemented during the year ended 31 March 2018 resulted in the establishment of US ownership of certain of the Company&#8217;s fiber cement related trademarks, tradenames, patents, product and manufacturing technology and know-how, and other related intellectual property rights (collectively, intellectual property), owned and predominantly developed by one of the Company&#8217;s Irish subsidiaries, and represent the primary fiber cement business value drivers of which the Company&#8217;s US fiber cement business is a majority economic beneficiary. As a result of this internal restructure, the tax basis of this intellectual property was recognized at fair market value and is subject to amortization for US income tax purposes. The Company established a valuation allowance against the deferred tax asset for the intellectual property that has an indefinite life for US income tax purposes and is not subject to tax amortization.</font><font style="font-family:inherit;font-size:11.25pt;font-style:italic;">&#32;</font></div><div style="line-height:120%;padding-top:16px;text-align:left;padding-left:48px;font-size:11.25pt;"><font style="font-family:inherit;font-size:11.25pt;font-weight:bold;">Note 14. Income Taxes</font></div><div style="line-height:120%;padding-top:16px;text-align:justify;padding-left:48px;font-size:11.25pt;"><font style="font-family:inherit;font-size:11.25pt;font-style:italic;text-decoration:underline;">The Company adopted ASU No. 2016-16 starting with the fiscal year beginning 1 April 2018, and recorded an increase in gross deferred income tax assets of US$1,313.0 million, a valuation allowance of US$148.2 million and a decrease in other assets of US$4.5 million. The deferred income tax asset is a result of the internal restructuring transaction implemented during the year ended 31 March 2018 relating to the alignment of certain intangible assets with its US business and other transactions involving intangible assets undertaken in prior years. Intangible assets have an amortizable life of 15 years for US federal tax purposes. At 31 March 2019 the Company had a valuation allowance against the intangible related deferred tax asset which has an indefinite life.</font></div><div style="line-height:120%;padding-top:16px;text-align:justify;font-size:11.25pt;"><font style="font-family:inherit;font-size:11.25pt;">Lastly, with respect to your sub-bullet seeking information regarding material assumptions and estimates, the Company respectfully notes the realization of net deferred tax assets is based on the estimate of future profitability of the Company&#8217;s U.S. operations. The Company&#8217;s U.S. operations have a history of profitability and we expect the profitability of the U.S. operations to continue.  The establishment of the valuation allowance of US$148.2 million is for the deferred tax asset in which the intellectual property has an indefinite life for US income tax purposes and is not subject to tax amortization.  Therefore, we believe that the disclosure proposed to be included in &#8220;Note 2 &#8211; Summary of Significant Accounting Policies &#8211; Income Taxes&#8221; of the Form 20-F addresses this point.</font></div><div style="line-height:120%;padding-top:16px;text-align:left;font-size:11.25pt;"><font style="font-family:inherit;font-size:11.25pt;"><br></font></div><div><br></div><div><div style="line-height:120%;text-align:left;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;"><br></font></div></div><hr style="page-break-after:always"><div><div style="line-height:120%;text-align:left;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;">Mr. Ernest Greene</font></div><div style="line-height:120%;text-align:left;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;">Securities and Exchange Commission</font></div><div style="line-height:120%;text-align:left;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;">Page 5</font></div></div><div><br></div><div style="line-height:120%;padding-top:16px;text-align:left;font-size:11.25pt;"><font style="font-family:inherit;font-size:11.25pt;text-decoration:underline;">17.&#160;&#160;&#160;&#160;Operating Segment Information and Concentration of Risk, page 153</font></div><table cellpadding="0" cellspacing="0" style="padding-top:16px;font-family:Times New Roman; font-size:10pt;"><tr><td style="width:48px;"></td><td></td></tr><tr><td style="vertical-align:top"><div style="line-height:120%;font-size:11.25pt;padding-left:0px;"><font style="font-family:inherit;font-size:11.25pt;font-weight:bold;">2.</font></div></td><td style="vertical-align:top;"><div style="line-height:120%;text-align:left;font-size:11.25pt;"><font style="font-family:inherit;font-size:11.25pt;font-weight:bold;">Please revise your geographic disclosures to present net sales and identifiable assets related to the U.S. as required by ASC 280-10-50-41. To the extent that substantially all the amounts disclosed for North America relate to the U.S., please clarify that fact.</font></div></td></tr></table><div style="line-height:120%;text-align:justify;font-size:11.25pt;"><font style="font-family:inherit;font-size:11.25pt;"><br></font></div><div style="line-height:120%;text-align:justify;font-size:11.25pt;"><font style="font-family:inherit;font-size:11.25pt;">We acknowledge the Staff&#8217;s comment and respectfully note that as a public company domiciled in Ireland, the geographic disclosures required by ASC 280-10-50-41 are properly stated in the footnotes to the Company&#8217;s Consolidated Financial Statements starting at page 153 of the Form 20-F for the year ended March 31, 2018. The Company&#8217;s sales in Ireland for each of the three years ended March 31, 2016, 2017 and 2018 was nil and long-lived assets other than financial instruments, long-term customer relationships of a financial institution, mortgage and other servicing rights, deferred policy acquisition costs, and deferred tax assets in Ireland was nil. </font></div><div style="line-height:120%;padding-top:12px;text-align:justify;font-size:11.25pt;"><font style="font-family:inherit;font-size:11.25pt;">We respectfully submit that the disclosure of the North America sales, which include the sales to U.S. and Canada, is appropriately aggregated as sales to Canada totaled just 5.8%, 5.4% and 5.7% of the North America sales for each of the years ended March 31, 2016, 2017 and 2018, respectively. In addition, the total identifiable assets for Canada comprised only 0.6% of the total identifiable assets for North America as of March 31, 2017 and 2018. </font></div><div style="line-height:120%;padding-top:12px;text-align:justify;font-size:11.25pt;"><font style="font-family:inherit;font-size:11.25pt;">In response to the Staff&#8217;s comment, the Company intends to include clarifying disclosure in the Form 20-F for the year ending March 31, 2019 indicating the amounts disclosed for North America are substantially all related to the U.S. </font></div><div style="line-height:120%;padding-top:12px;text-align:left;font-size:11.25pt;"><font style="font-family:inherit;font-size:11.25pt;">To the extent you have any follow-up questions or comments, please feel free to call the undersigned at (312) 705-6125.  In addition, please send all written correspondence directly to the undersigned, with copies to James&#160;J. Moloney of Gibson, Dunn &amp; Crutcher LLP, 3161&#160;Michelson Drive, 12</font><font style="font-family:inherit;font-size:11.25pt;"><sup style="vertical-align:top;line-height:120%;font-size:pt">th</sup></font><font style="font-family:inherit;font-size:11.25pt;">&#32;Floor, Irvine, California 92612 or via e-mail at jmoloney@gibsondunn.com.</font></div><div style="line-height:120%;padding-top:16px;text-align:left;font-size:11.25pt;"><font style="font-family:inherit;font-size:11.25pt;">Very truly yours,</font></div><div style="line-height:120%;padding-top:16px;text-align:left;font-size:11.25pt;"><font style="font-family:inherit;font-size:11.25pt;">/s/ Matthew Marsh</font></div><div style="line-height:120%;padding-top:16px;text-align:left;font-size:11.25pt;"><font style="font-family:inherit;font-size:11.25pt;">Matthew Marsh <br>Chief Financial Officer</font></div><div style="line-height:120%;padding-top:16px;text-align:left;font-size:11.25pt;"><font style="font-family:inherit;font-size:11.25pt;"><br></font></div><div style="line-height:120%;font-size:11.25pt;"><font style="font-family:inherit;font-size:11.25pt;">cc:&#160;&#160;&#160;&#160;</font><font style="font-family:inherit;font-size:11.25pt;font-style:italic;text-decoration:underline;">James Hardie Industries plc</font></div><div style="line-height:120%;text-indent:48px;font-size:11.25pt;"><font style="font-family:inherit;font-size:11.25pt;">Michael Hammes, Chairman of the Board</font></div><div style="line-height:120%;text-indent:48px;font-size:11.25pt;"><font style="font-family:inherit;font-size:11.25pt;">Brian Anderson, Chairman of the Audit Committee</font></div><div style="line-height:120%;text-indent:48px;font-size:11.25pt;"><font style="font-family:inherit;font-size:11.25pt;">Jack Truong, Chief Executive Officer</font></div><div style="line-height:120%;text-indent:48px;font-size:11.25pt;"><font style="font-family:inherit;font-size:11.25pt;">Joe Blasko, General Counsel</font></div><div style="line-height:120%;font-size:11.25pt;"><font style="font-family:inherit;font-size:11.25pt;"><br></font></div><div style="line-height:120%;text-indent:48px;font-size:11.25pt;"><font style="font-family:inherit;font-size:11.25pt;"></font><font style="font-family:inherit;font-size:11.25pt;font-style:italic;text-decoration:underline;">Securities and Exchange Commission</font></div><div style="line-height:120%;text-indent:48px;font-size:11.25pt;"><font style="font-family:inherit;font-size:11.25pt;">Anne McConnell</font></div><div style="line-height:120%;font-size:11.25pt;"><font style="font-family:inherit;font-size:11.25pt;"><br></font></div><div style="line-height:120%;text-indent:48px;font-size:11.25pt;"><font style="font-family:inherit;font-size:11.25pt;"></font><font style="font-family:inherit;font-size:11.25pt;font-style:italic;text-decoration:underline;">Gibson, Dunn &amp; Crutcher LLP</font></div><div style="line-height:120%;text-align:left;text-indent:48px;font-size:11.25pt;"><font style="font-family:inherit;font-size:11.25pt;">James&#160;J. Moloney</font></div><div><br></div><div><div style="line-height:120%;text-align:left;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;"><br></font></div></div>	</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>jhxresponseimage1.jpg
<TEXT>
begin 644 jhxresponseimage1.jpg
M_]C_X  02D9)1@ ! 0$ E@"6  #_X0#,17AI9@  34T *@    @ !@$.  (
M   (    5@$:  4    !    7@$;  4    !    9@$H  ,    !  (   (3
M  ,    !  $  (=I  0    !    ;@    !*2"!L;V=O     )8    !
ME@    $ !9    <    $,#(R,) #  (    4    L)$!  <    $ 0(# *
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M  (1 0,1 ?_$ !X  0 " 04! 0             ("0<! @4&"@,$_\0 :1
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MIZDDFS,0_9QKC=.!$VK/6Y/Y.TZS<0%X:Y543%PSJ6Y!I7/+4F3RF5ESC',
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M6F'UA(*E%*$+*B  2<#8 QW: 0A" 0A" 0A" 0A" 0A" 0A" 0A" 0A&A.!
M:PCK=W:E6EI^U+.W3<]'MIJ:4I+"ZQ/M2B7BD J""XI/,0""<=,B.L_=,:0?
MRJV3_2*3^L@,E0C&OW3&D _^]6R?Z12?UD9%;F6GFD.H6E;:TA25).001D$'
MS0'UA&-E<2VD*%%)U4LH$'!!N*3^LC3[IC2#^56R?Z12?UD!DJ$=9L_4ZSM0
MO9?V*W71+E]B<OLGVGJ+,WW/-GEY^[4KESRJQGKRGS1V: 0A" 0A" 0A" 0A
M" HICOFAVE\QK%J=1;7:YD2TPYWDZ^G;N95&%.JSY\#E'I4.G4=#.<;18%V;
M^FKE-M6OWM-RI:<JSJ9*2<6G<R[1)<*3C.%.'E.Y![H>(CCB-R\.X1A>FY=%
MN?H]Y]T?NF)2*3*T>0E9.283*RDLTEEEAL82A"0 E('H  _5''WW>%.T_M*J
MW%5G>YIU-EG)I]0&_*D9P/.2< #SD1S?1'0C;]<08[1;6126:9IO3YG!=Y:E
M5N171 )[AH^L@N$'\%&VX(Y.W5Z]GY=&!C57I\.WO1/UGU<K.M-^3UQU93C2
M'%%,G(%WG1),?>M(V \Y4<>423YHZ+&N21DQH3'%O;PR[>KOW)N7)W,]R&,F
M$"0D$J!( R1!Q=93?[-?3PS%0NR]7D$-M)12)5P_A'E=>\?-W.Q'B,'K$\VT
M!"0.N(Q'PGV&-/="+4IZ@GV1,2B9^9(!&77_ '56<@'8*2,'IC$9?(V\T<L=
M.CW/A.+&)A6[4>K<^^>K&G$=J(G2_1BZ*^%H1-LRBF90+P>:8<\AL8R.;"E9
M(!SA)Q%.QR<<RE+5XJ6<J)\Y)W)]/C$[.TEU#4W(6M9,N\H]^M=5G DD I1Y
M#*3@X/E%:L$9!2DCQB"1,8J>?<SY/GLN+$=J(_.2$,PC+IL]"$#Z?],.D#9$
ML.!;B'=L*ZF+#K#R3;]9F#["6H;RTZOE !.=FW, $;X64D <QB)^?3&Y#KC*
MDN-+4TM!"D+;."D@[$'P(.X],6.[Z&#EUX-^F]1_W"\YIPN)SC QF,.<5>CP
MUFTFJE+ET!=:D_[OIA(R._;!\CU+25(_^(=<8C]_#%J^UK1I+2:VZZA5793[
M#J;8V*9E& HX\RP4K'H7Z"!E=2$+3G"3YCC,<KVZ:;>=CZGK35"BY22DD%*D
MD'!2L84D^8CP,9[X%?A.6M^1G?HKD<;QAZ;JTWUXK[:&D,R%86:O)I2H'R'2
M><8'3#H<&,8QC&>L<EP*_"<M;\C._17(XM:EX[BV)Q>*V[-7>*X_Y0M7'6-T
M;1UC='(]N@A"$%(0A (BAVHR0.!S4<X!\JFG'_S&6B5\11[4?X#6HW\ZG?[0
MEH"@K;S#XH;>8?%"$8;6E]AS@SNLNP'N='Z>N<BUB*I^PX_ANLWY.C_/.1:Q
M&H9DA&G,/.(T[Q(..89Z]8J-T(TC0N)!P5 >LP&Z$;>=/X0^.-0<P&L(T) &
MYQ *!&001 :PC0D#Q@5 >,!K"-O>(V\H;]-^L%*"1E1 'G,!NA&WG3YQ#G'G
M$!NA&T.(4<!0)\P,%+"1DD#UP&Z$:)4%="#ZHU@$(1H2!U.(#6$;>=(QY0WZ
M;QJ"",@Y'H@-81L#J"<!:2?-F-0H$XR,P&Z$(0"$:$@=3B-"XD#)4 /7 ;H1
MID&-"M*2,J SYX#="-O.G.,C/FC= 1P[1% ^XRU4/_NQ'TAF//8H *.PZ^:/
M0IVB/P,-5/\ -B/I#4>>M?OU>N)*PTV\P^*+*NQ* .I.I6P']Z)3I^<*BM6+
M*^Q)_P"<K4O_ #/*?2%1(65O$<)>W\3ZY^8S'^J5'-QPE[?Q/KGYC,?ZI4:9
M>7@@;;#H/#T1IMYA\4:J\/4/FC2,RU"7?94@?=L69Y(_@E2.<?\ L3L7T10O
MV5'PV;,_,ZE]"=B^B-,D(T*@.I$:%:1C*@,^F W0C0$$9'2-%+2GJ0/7 ;H1
MM"TD9"@1ZXU!ST@-81H2 -X @]# :PC3,"H#Q$!K"-I<0.J@/UQJ5 '<@0&L
M(T!S&A6D'!(!@-T(VA:5="#ZH=XC)',,CJ,P%8?;>#%JZ3C8_P!W5+J/_52\
M5-;>8?%%LO;>[VMI.1T]G5'_ %4O%349EJ&HVSL.A\/1'J+ME -NTP^/L1G_
M %:8\N?@?48]1EN$_8[2L?\ 1&OZB8NTEY>9T#V8_L/WQ7AZ3'QV\P^*)MS'
M9&:^O/N."6MH<ZBK_'0\3^3C9^Y$:^_]'MKY9'U<)(9V[#E(4K6?8#:C^'Y[
M%J@Z"(+=F;PAZ@<*JM1OLW:IC8K@I_L,TZ=$QDL^R>?F\D<O[ZC'GW\T3I'2
M*C6$:$@1ISI_"'QP&Z$:!0/0YC3O$YQS#/FS ;H1M2M*NA!]4;H!"$("BDGE
M"CRE1 )  W/H'IBY+A\LH:?:+V?0BA"'I:GM*?Y$J2%/+'>.*PK<$J6HD'Q)
MBHNP:(FYKYMRCK>5+HJ%3E90O(2%*;"WD)Y@#U(SG'HB[-L8YAX",4^MYSRE
M9C=Z[[H_+J3#J665K<4&VTI)4M1P$CQ),4N:MWL]J/J=<]QN\R34)]UUM"\>
M0T#RMIV)&R$(!(V/6+4^)VZUV;H'?53;==8?33'&&7&$@J0X[AI"M_ *6,GP
M&>L5#TRFOU.?DJ=)('LA]YN6ET A(YU*"$#)V&ZDC)P//%JGP7FN]-55O&I]
M_P"D?Y[4G= ^!Q_6?3F5NR=NARWT3;SJ)>71(![G:0KEYR5+1C)"\  C&% [
MQD@]F&U_**[\CI^NB8>G5ER=@6-0K<DD 2]+DVI1)">7F*4@*5C)QE63U\3'
M8G5%*,CK%B(?>L<OX--JF+EO=6HWW[JN^)3A*D.'>U:=557@]6YV?FQ*LR1I
MR600$E2U%7>J. !CI@E0!QF,3Z)V K4_5BUK8Y IF?G4"8S@CN$9<>\1GR$*
M& <]<>$9V[1'4'[)-6J9;;3B%L6[)>Z !)*7W^5:@3U&$):V/G!\8['V;FGJ
MZC=-R7I,-GN9%E-,E7#G!<<PMW!!QLA+>0=QS",_U.F5X=B]QB,;'IU33/R[
MI_RS ETA(& !@ > \T?52MCM#.(Q_KGJ(G2W2VY[D40')*269=*NBWU#E:'O
M@3Y:D[ @XSB.1ZK773:HFNKM$;5D\5U\-:A:^W7499TO2,L^*=*KRE0[M@<A
MY2D;I+G>*&=_*QZ(RMHAP&/:NZ:TF[9V[7*$NI!;C4FFG!XAH+*4**BM)RK!
M.,=",&(Q6W09Z]+HIE%EU*>J-5G6I5+BE J6XZX$\Q*C@G*B<D_KBZBTZ#+6
MM;E-HTD@-R=/EVY1E"<X2AM 0D;Y\ (QWG<O-."X5OBV3>R<FG=/ZSU^2%RN
MS#92DG[8SQ_^3I^NC#'$SPJR/#I;E)J O!RMSU1FU,-2:J?W Y$H*EKYPM0V
M/(,'&>;T1:8Z<-J.<;=8K X^-0A=^N*Z2PX%2EN2J9(<I!P^OW1WIT(RA.#T
M*#X&+,1I]+C?#>'X.'5<HMZJGI'?NC8=_P#=$H>'O@A?UPT]8NJ<N=RWFII]
MU$K+BG![O&T*Y>\YBM.Q4%=-MO/$9J=3IBK3TM(R3:G9R9<2PPVE)5S.*4$I
M& ,G<CID]=HNATOLR6T[L2@VW*(2EJER;4KE./+4E(YE'  )*N8DX&<YC-,;
M?"Y=X;:SKMRN]3NF/#VS_DHB?N83/\HSWR.GZZ,4\1?!]3N'ZQ6J^Y>KU6G9
MB;1)RTB:<EKG4<J4HJ#I("4I4<@'<I'C%GL5O=HQ?WMUJC2;49<*I>AR??O#
M! $P^0KQ'@VE&X)!YR-B(UJ'8>+\,X?A8==RBW$53TCOWE^CLXKZ;I&HMPVN
M^M016)),U+IYE<O>L$\P"0,9+;ARHX]X!XXBQ1M>4XP8IZX:KCF+6U[L6=E^
M91<JK,FM"7"CG0\>Z4#CJ %\V.A*1%PJ $IY84]GZ>6,CSN%YO[,_E/5"OM*
MK.7-6K:-SH2HB0FW9%Y0*0E*'DA22?$GF:P/ 9/GB/\ P+#'$[:V?_P9[Z*Y
M$V^."@)KG#;=*TR?LN9D%2\\T<9+)0\CG='\ULN9]&8A)P*_"<M7PPQ.C_\
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MNJ'^NB,Q,NS.TOEK$X1+8OK49UNX]0J[,3S<E1*6VB54^VS,+;2ZO&0TT.4
MJ()4K9(.#BFD'!S\\;N^7Y(YLX& /-_X_P!\3:Z2ROSM1>(*\:HY,2=V,VI+
M$J")"A2+3;2 H].9Q*UJ('0E68QI;W&CKI;%23/26K-W+?"%-XG:J[.-X.Q]
MS>*T9\QQD'I&%UA625#&?1B-L-FEJ?!YVL=2KUT2UK:S(DDMU!UMB1N:191+
M(9=4L)Q-I*@@-[Y[Q..7!R#S9&9N,;M/+9X?*I.6G9DBQ>=\2R@B94ZX13I!
M1!)2XM!YG'$GERVDI YMU@@IBD@+*1@8^*"EJ6=R5$G.3N28;-)'WUVB.O\
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M8],_1C?XS_9GC@HL=-Z\05 4ZP7I2C)<JSODA20IO :*LG;W1:""/%(],6N
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M[JQD@)!V2,04[#M7+-ZS'S-T?YYR)3<<W'92N$ZB2$A(4]FX+VJS+JY*04^
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M;,Q,E(Z!3A *B,#<Y.VY,1VU#U%N75>YI^Z+NK$U7Z[.*3WT].*"EG PE(P
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ME! )&<;F+.N#3L]+1X67#<$Y.?99?:\A%86RIEJ2;4@I6VPWS'904H%:LDC
MPG&\O@D)Z #U1K ;< IP=Q&$.*KA-L[BKL=-#N%M4A5)8ERF5V5;"IF1<.,X
MR1SMJP ILG!V.Q (SC" HEU=[*G7+3B?FE46C2]^49I*5(GJ&^@/*YE<H299
MQ0<"AL3R\R0#GFV(&+T\".O^1G2:Y\?F@_:CT4D C!&1Z8T[M'X*?B@*+-(>
MREUNU&GY1=?I,M8%$=2I2YVLOH6^G"BGE$LVHN%1()'-R C?FZ Y9XFNR:NF
MBRMCR>C=+3=+3%/=9KDW.3K$H^[-AWF#Z@ZX$\JDKY$H1GD#7E$E63;V  ,
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M7BT[(UJOU2H7/HM,2U/?F%.3#]JU!T-R_/UY9-W&&P3GW-P\H) "DI&!:!"
M\[U2X!.(&FSTQ**TJN%U;#BFE.2[2'FE%)P2A:5$*2?!0.".D<O8W9RZ_P![
M7"Q2OM?3] 2L<RZA75)E)5I((!*E[DG<>2E*E'? .#'H(+:2<E(^*-0E*>@
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# __9

end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
